ANNEXURE A - National Treasury of... · annexure a-2- powers and duties of the director -general in terms of the public finance management act (delegated in terms of section 44 of

ANNEXURE A

LEGEND : CS = Corporate Services FM = Financial Management LS = Legal Services LR = Land Reform PFMA = Public Finance Management Act S44 = Section 44 of the PFMA

STANDING DEPARTMENTAL INSTRUCTIONS DEPARTMENT OF LAND AFFAIRS

CHAPTER 1(3)

DELEGATIONS : FINANCIAL DELEGATIONS : POWERS AND DUTIES OF THE DIRECTOR-GENERAL IN TERMS OF THE PUBLIC FINANCE MANAGEMENT ACT (DELEGATED IN TERMS OF SECTION 44 OF THE PFMA)

CHAPTER 4 : NATIONAL AND PROVINCIAL BUDGETS

ITEM SECTION PROVISION POWER VESTS IN

AUTHORITY FOR DELEGA-TION

DELEGATED TO (LOWEST RANK OF OFFICIAL)

BRANCH/CHIEF DIRECTORATE/ DIRECTORATE/ OFFICE

NOTES

1. 27(4) Submitting to Parliament measurable objectives for each main division within his/her department’s vote.

D-G S.44(1) and (2) None FM CFO, Programme Manager, Budget Controller will assist DG with this task.

[c:\pclaass0\My documents\Delegations 1.doc]

ANNEXURE A -2-

POWERS AND DUTIES OF THE DIRECTOR-GENERAL IN TERMS OF THE PUBLIC FINANCE MANAGEMENT ACT (DELEGATED IN TERMS OF SECTION 44 OF THE PFMA)

CHAPTER 5 : DEPARTMENTS AND CONSTITUTIONAL INSTITUTIONS

ITEM SECTION PROVISION POWER VESTS

IN

AUTHORITY FOR

DELEGATION

DELEGATED TO (LOWEST RANK OF

OFFICIAL)

BRANCH/CHIEF DIRECTORATE/ DIRECTORATE/

OFFICE

NOTES

2. 38(1)(a)(i) Maintenance of efficient, effective and transparent systems of financial and risk management and internal control.

D-G S.44(1) and (2) Head: Internal Audit CS

3. 38(1)(a)(ii) Maintenance of a system of internal audit.

D-G S.44(1) and (2) Head: Internal Audit CS

4. 38(1)(a)(iii) Maintenance of an appropriate procure-ment and provisioning system which is fair, equitable, transparent, competitive and cost-effective.

DG S.44(1) and (2) Deputy Director: Procurement and Transport Deputy Director: Logistical Services

FM For procurement. For provisioning.

5. 38(1)(a)(iv) Maintenance of a system for properly evaluating all major capital projects prior to a final decision on the project.

DG S.44(1) and (2) Programme Managers

6. 38(1)(b) Responsibility for the effective, efficient, economical and transparent use of the department’s resources.

DG S.44(1) and (2) All Officials Managers must ensure compliance.

ANNEXURE A


CHAPTER 5: DEPARTMENTS AND CONSTITUTIONAL INSTITUTIONS (CONTINUED)

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IN

AUTHORITY FOR

DELEGATION


OFFICIAL)


OFFICE

NOTES

7. 38(1)(c)(i) Taking effective and appropriate steps to collect all monies due to the department or trading entity

DG S.44(1) and (2) Directors/Head of Offices All Branches, Chief Directorates and Directorates

8. 38(1)(c)(ii) Taking effective and appropriate steps to prevent unauthorised, irregular, fruitless and wasteful expenditure and losses resulting from criminal conduct.

DG S.44(1) and (2) All Officials All Branches, Chief Directorates and Directorates

9. 38(1)(c)(iii) Taking effective and appropriate steps to manage available capital efficiently and economically.

DG S.44(1) and (2) Chief Financial Officer Chief Registrar of Deeds

FM

CRD

For Registration of Deeds Trading Account.

10. 38(1)(d) Responsibility for the management, safeguarding and the maintenance of assets, including the management of the liabilities.


FM

CRD


11. 38(1)(e) Complying with any tax, levy, duty, pen-sion and audit commitments.


FM

CRD


12. 38(1)(f) Settle all contractual obligations and pay all monies owing, within the prescribed or agreed period.

DG S.44(1) and (2) All Officials All Branches, Chief Directorates and Directorates

Refer to delegation regar-ding Treasury Regulation 8.2.2.

ANNEXURE A



4


IN

AUTHORITY FOR

DELEGATION


OFFICIAL)


OFFICE

NOTES

13. 38(1)(g) Immediately reporting, in writing, on discovery of any unauthorised, irregular or fruitless and wasteful expenditure, to Treasury and in case of irregular expenditure involving the procurement of goods or services, also to the relevant tender board.

DG S.44(1) and (2) Chief Financial Officer FM

14. 38(1)(h) Taking effective and appropriate disci-plinary steps against the department’s employees who:

DG S.44(1) and (2) Responsibility Managers CS In consultation with Director: Human Resource Manage-ment and Director: Legal Services

(i) Contravenes or fails to comply with the provisions of the Public Finance Management Act.

(ii) Commit an act which undermines the financial management and internal control system of the department.

(iii) Make or permit an unauthorised, irregular, fruitless and wasteful expenditure.

ANNEXURE A



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IN

AUTHORITY FOR

DELEGATION


OFFICIAL)


OFFICE

NOTES

15. 38(1)(i) Ensuring that provisions of the Division of Revenue Act are complied with when transferring funds in terms of that Act.

DG S.44(1) and (2) Director: Land Develop-ment Facilitation

Chief Directorate: Spatial Planning

16. 38(1)(j) Ensuring that before funds are transfer-red to an entity within or outside government assurance in writing is obtained from the entity that it has implemented, or will implement, effective, efficient and transparent financial management and internal control systems, or if such written assurance is not or cannot be given, render the transfer of the funds subject to conditions and remedial measures requiring the entity to establish and implement effective, efficient and trans-parent financial management and inter-nal control systems.

DG S.44(1) and (2) Heads of Offices Office of the Chief Land Claims Commissioner (CLCC)

CLCC

For Programme: Restitution

17. 38(1)(k) Enforcing compliance with any prescri-bed conditions if the department gives financial assistance to any entity or per-son.

DG S.44(1) and (2) Heads of Offices Office of the Chief Land Claims Commissioner (CLCC)

CLCC


ANNEXURE A



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AUTHORITY FOR

DELEGATION


OFFICIAL)


OFFICE

NOTES

18. 38(1)(l) Taking into account all relevant financial considerations, including issues of pro-prietary, regularity and value of money, when policy proposals affecting the Accounting Officer’s responsibility are considered.


19. 38(1)(m) Promptly consulting and seeking the prior written consent of Treasury on any new entity which the department intends to establish or in the establishment of which it took initiative.


20. 38(1)(n) Complying and ensuring compliance by the department or trading entity with the provisions of the PFMA.

DG S.44(1) and (2) Chief Financial Officer Chief Registrar of Deeds (CRD)

FM

CRD

For the Vote. For the Registration of Deeds Trading Account.

21. 39(1)(a) Ensuring that expenditure of the depart-ment is in accordance with the vote of the department and the main division within the vote.

S.44(1) and (2) Programme Managers

22. 39(2)(a) Taking effective and appropriate steps to prevent any overspending of the vote of the department or a main division within the vote.

DG S.44(1) and (2) Director: Management Accounting Programme Managers

FM

ANNEXURE A



-7-


IN

AUTHORITY FOR

DELEGATION


OFFICIAL)


OFFICE

NOTES

23. 39(2)(b) Reporting under collection of revenue, shortfalls in the budget revenue and overspending of the department’s vote or a main division within the vote.


FM

24. 39(2)(c) Complying with any remedial measures imposed by the relevant treasury in terms of the PFMA to prevent over-spending of the vote or main division within the vote.


FM

25. 40(1)(a) Keep full and proper records of the financial affairs of the department in accordance with any prescribed norms and standards.

DG S.44(1) and (2) Director: Financial Administration Chief Registrar of Deeds (CRD)

FM

CRD


26. 40(1)(b) Preparation of financial statements for each financial year in accordance with generally recognised accounting prac-tice.


FM

CRD


27. 40(1)(c) Submission of financial statements to the Treasury and the Auditor-General within two months after the end of the financial year.


FM

CRD


ANNEXURE A



8


IN

AUTHORITY FOR

DELEGATION


OFFICIAL)


OFFICE

NOTES

28. 40(1)(d) Submitting within five months to the relevant Treasury an annual report, the financial statements for that financial year, and the Auditor-General’s report on those statements.

DG S.44(1) and (2) Chief Financial Officer Chief Registrar of Deeds (CRD)

FM

CRD


29. 40(1)(f) Responsibility for the submission by the department of all reports, returns, noti-ces and other information to Parliament, an executive authority, the relevant Treasury or the Auditor-General as may be required by the Public Finance Management Act.


FM

CRD


30. 40(4)(a) Submission to the Treasury of a break-down per month of anticipated revenue and expenditure for each year.

DG S.44(1) and (2) Director: Management Accounting

FM

31. 40(4)(b) Submission each month of information in the prescribed format on actual revenue and expenditure for the preceding month and the amounts anticipated for that month in terms of paragraph (a) of section 40(4).

DG S.44(1) and (2) Director: Management Accounting Chief Registrar of Deeds

FM

CRD

For the Registration of Deeds Trading Account.

ANNEXURE A



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AUTHORITY FOR

DELEGATION


OFFICIAL)


OFFICE

NOTES

32. 40(4)(c) Submitting to the Treasury and the exe-cutive authority within 15 days of the end of each month:

DG S.44(1) and (2) Director: Management Accounting

FM

(i) the information for that month;

(ii) projections of expected expendi-ture and revenue collection for the remainder of the current financial year.

(iii) any material variances and a summary of the steps taken to ensure that the projected expen-diture and revenue remain within budget.

33. 40(5) Promptly reporting to the relevant exe-cutive authority and the Treasury his/her inability to comply with any of the res-ponsibilities determined in Part 5 of the Public Finance Management Act and his/her reasons thereof.

DG S.44(1) and (2) None Assisted by CFO.

ANNEXURE A



10


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AUTHORITY FOR

DELEGATION


OFFICIAL)


OFFICE

NOTES

34. 41 Submitting to the Treasury or the Auditor-General, information, returns, documents, explanations and motiva-tions as may be prescribed or as the Treasury or the Auditor-General may require.


35. 42(1)(a) & (b)

(a) Drawing up an inventory of assets and liabilities to be transferred to another department or institution.

DG S.44(1) and (2) Director: Financial Administration

FM

(b) Providing the Accounting Officer for the receiving department or other institution with substantiating records, including personnel records of staff to be transferred.

DG S.44(1) and (2) Director: Financial Administration Director: Human Resource Management

FM

CS

36. 42(2) Signing the inventory when the transfer takes place.


FM

37. 42(3) Filing of a copy of the signed inventory with the relevant treasury and the Audi-tor-General within 14 days of the trans-fer.


FM

ANNEXURE A



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AUTHORITY FOR

DELEGATION


OFFICIAL)


OFFICE

NOTES

38. 43(1) Utilising a saving in the amount appro-priated under a main division within a vote towards the defrayment of excess expenditure under another main division within the same vote, unless Treasury directs otherwise.


39. 43(3) Submitting to the executive authority and Treasury within seven days a report containing the prescribed particulars concerning the utilisation of a saving in terms of subsection (1) of section 43 of the Public Finance Management Act.


ANNEXURE A -12-

POWERS AND DUTIES OF THE DIRECTOR-GENERAL IN TERMS OF THE PUBLIC FINANCE MANAGEMENT ACT

(DELEGATED IN TERMS OF SECTION 44 OF THE PFMA)

CHAPTER 6: PUBLIC ENTITIES


IN

AUTHORITY FOR

DELEGATION


OFFICIAL)


OFFICE

NOTES

40. 53(2) Submitting the annual budget of Schedule 3 public entities and making recommendations to the Minister regarding approval or amendment thereof.

DG S44(1) and (2) None Including annual budget of the Ingonyama Trust. Assisted by the CFO.

ANNEXURE A -13-


CHAPTER 7: EXECUTIVE AUTHORITIES


IN

AUTHORITY FOR

DELEGATION


OFFICIAL)


OFFICE

NOTES

41. 64(3) Promptly filing a copy of executive directives having financial implications with the National Treasury and the Auditor-General, and if a provincial department is involved, also with the relevant provincial treasury.

DG S44(1) and (2) None Assisted by the CFO.

-1- ANNEXURE B

LEGEND : CS = Corporate Services FM = Financial Management LS = Legal Services NTR = National Treasury Regulations PFMA = Public Finance Management Act S44 = Section 44 of the PFMA

STANDING DEPARTMENTAL INSTRUCTIONS DEPARTMENT OF LAND AFFAIRS

CHAPTER 1(3)

DELEGATIONS : FINANCIAL DELEGATIONS : POWERS AND DUTIES OF THE DIRECTOR-GENERAL IN TERMS OF THE NATIONAL TREASURY REGULATIONS (DELEGATED IN TERMS OF SECTION 44 OF THE PFMA)

CHAPTER 2: CORPORATE MANAGEMENT

ITEM T.R PROVISION POWER VESTS IN

AUTHORITY FOR

DELEGATION



OFFICE

NOTES

1. 2.1.1 Appointing an official as Chief Financial Officer

DG S44(1) and (2) None

[c:\pclaass0\My documents\Delegation 3.doc]

-2- ANNEXURE B

POWERS AND DUTIES OF THE DIRECTOR-GENERAL IN TERMS OF THE NATIONAL TREASURY REGULATIONS (DELEGATED IN TERMS OF SECTION 44 OF THE PFMA)

CHAPTER 3: INTERNAL CONTROL

ITEM T.R PROVISION POWER VEST IN

AUTHORITY FOR

DELEGATION



OFFICE

NOTES

2. 3.1.2 Appointing audit committee members in consultation with the relevant executive authority, in the case of a non-shared audit committee.


3. 3.1.9 Facilitating together with the audit committee a risk assessment to determine the material risks to which the institution may be exposed and to evaluate the strategy for managing those risks.

DG S44(1) and (2) None The strategy must be used to direct audit effort and priority, and to determine the skills required to manage these risks.

4. 3.1.10 Implementing recommendations of the audit committee.

DG S44(1) and (2) Chief Financial Officer

FM

5. 3.2.1 Ensuring that a fraud prevention plan is developed no later than 31 March 2001.


FM

6. 3.2.2 Establishing internal audit unit for the institution in accordance with the policy determined in terms of paragraph 3.2.3 of the Treasury Regulations.



-3- ANNEXURE B

POWERS AND DUTIES OF THE DIRECTOR-GENERAL IN TERMS OF THE NATIONAL TREASURY REGULATIONS


CHAPTER 4: FINANCIAL MISCONDUCT

ITEM T.R. PROVISION POWER VESTS IN

AUTHORITY FOR

DELEGATION



OFFICE

NOTES

7. 4.1.1 Ensuring that disciplinary proceedings are carried out in accordance with the relevant prescripts if an official is alleged to have committed financial misconduct.

DG S44(1) and (2) Programme Managers

All Branches After consultation with Directors: Human Resource Management and Legal Services.

8. 4.1.2 Ensuring that the investigation is conducted within a reasonable period.

DG S44(1) and (2) Programme Managers

All Branches After consultation with Directors: Human Resource Management and Legal Services.

9. 4.2.1 Advising the executive authority, the Treasury and the Auditor-General of any criminal charges it(department) laid against any person in terms of section 86 of the PFMA.


FM

10. 4.3.1 Reporting to the executive authority, the Department of Public Service and Administration and the Public Service Commission on the outcome of discipli-nary hearings as contemplated in TR 4.3.1(a) - (e).


FM

-4- ANNEXURE B



CHAPTER 4 : FINANCIAL MISCONDUCT


AUTHORITY FOR

DELEGATION



OFFICE

NOTES

11. 4.3.3 Annually submitting to the national treasury and Auditor-General a schedule of- (a) the name and rank of officials facing

disciplinary hearings or criminal charges;

(b) the outcome of any disciplinary hearings and/or criminal charges; and

(c) the sanctions and any further action taken against the relevant official;


FM Such a report must refer to any changes to the institution's systems of financial and risk management or any other matter dealt with in the PFMA, as a result of the investigation.


- 5-

ANNEXURE B


CHAPTER 5: STRATEGIC PLANNING


AUTHORITY FOR

DELEGATION



OFFICE

NOTES

12. 5.2.1 Preparing a strategic plan for forthco-ming Medium Term Expenditure Fra-mework (MTEF), for approval by the Executive Authority.


FM

13. 5.3.1 Establishing procedures for quarterly reporting to facilitate effective performance monitoring, evaluation and corrective action.


FM

14. 5.3.2 Issuing quarterly reports to the executive authority no later than 15 days after the end of each quarter.


FM


-6- ANNEXURE B



CHAPTER 6: BUDGETING AND RELATED MATTERS


AUTHORITY FOR

DELEGATION



OFFICE

NOTES

15. 6.1.1 Complying with annual budget circulars issued by the Treasury.


FM

16. 6.1.3 Ensuring that all budget submissions of constitutional institutions and any public entities receiving transfers via the department, are included in his/her department' s budget submission, unless exempted by Treasury.


FM

17. 6.5.3 Seeking the approval of Treasury on any funding arrangements before seeking approval for transferring a function to another sphere of government.


FM


-7- ANNEXURE B


CHAPTER 7: REVENUE MANAGEMENT


AUTHORITY FOR

DELEGATION



OFFICE

NOTES

18. 7.2.1 Managing revenue efficiently and effectively by developing and implementing appropriate processes that provide for the identification, collection, safe-guarding, recording and reconciliation of information about revenue.


FM Support by Programme and Responsibility Managers.

19(a) 7.3.1 Reviewing annually all fees, charges or rates, scales or tariff of fees and charges that are not fixed or that cannot be fixed by any law and relates to revenue accruing to a fund.


FM

For Departmental Revenue. Support by Programme and Responsibility Managers.

19(b) 7.3.1 Obtaining approval from the relevant treasury for the proposed tariff structure.


FM

For Departmental Revenue. Support by Programme and Responsibility Managers.


-8- ANNEXURE B



CHAPTER 8: EXPENDITURE MANAGEMENT

ITEM T.R. PROVISION POWER VESTS

IN

AUTHORITY FOR

DELEGATION


OFFICIAL)


OFFICE

NOTES

20. 8.1.1 Ensuring that internal procedures and internal control measures are in place for payment approval and processing.

DG S44(1) and (2) Chief Financial Officer FM Supported by Programme and Responsibility Managers.

21. 8.2.2 Delegated or authorised officials must ensure that any limitations or conditions are complied with, before approving expenditure or incurring a commitment to spend.

DG S44(1) and (2) Responsibility Managers All Chief Directorates

Note must be taken of the PFMA, Treasury Regulations, Chapters 14, 22, 26, 27, 28 and 29 of the Standing Depart-mental Instructions and ST36 and 37 of the State Tender Board.

22. 8.3.2 Ensuring that the personnel cost of all appointees, as well as promotion and salary increases can be met within the budgetary allocation of the institution.

DG S44(1) and (2) Responsibility Managers

23. 8.4.1 Complying with the reporting requirements of the Division of Revenue Act when making or receiving grants to or from other spheres of government in terms of that Act.


FM Supported by Programme and Responsibility Managers and Director: Land Development Facilitation for LDO-grants.

-9- ANNEXURE B



CHAPTER 8: EXPENDITURE MANAGEMENT


IN

AUTHORITY FOR

DELEGATION


OFFICIAL)


OFFICE

NOTES

24(a) 8.5.2(a) Ensuring that before any funds are transferred, the institution receiving the grant submits with its certificate of compliance in terms of section 38(1)(j) of the PFMA, the most recent audited statement and any annual report, where the funds to be transferred are not covered by the annual Division of Revenue Act, and where the transfer is not to an individual, constitutional institution, public entity or an institution audited by the Office of the Auditor-General.

DG S44(1) and (2) Responsibility Managers Office of the Chief Land Claims Commissioner

CLCC


24(b) 8.5.2(b) Delaying the implementation of clause 8.5.2. of the TRs, if funds are transfer-red to a school, hospital or clinic if applicable.

DG S44(a) and (b) Responsibility Managers Office of the Chief Land Claims Commissioner

CLCC

Not later than 31 Jan 2001


-10- ANNEXURE B


CHAPTER 9 : UNAUTHORISED, IRREGULAR, FRUITLESS AND WASTEFUL EXPENDITURE (UIFWE)


AUTHORITY FOR

DELEGATION



OFFICE

NOTES

25. 9.1.1 Exercising all reasonable care to prevent and detect unauthorised, irregular, fruitless, and wasteful expenditure, and for this purpose implement effective, efficient and transparent processes of financial and risk management.


FM

26. 9.1.3 Taking into account- (a) the circumstances of the

transgression; (b) the extent of the expenditure

involved; and (c) the nature and seriousness of the

transgression, when determining the appropriateness of disciplinary steps against an official in terms of section 38(1)(g) of the PFMA.


FM


-11- ANNEXURE B



CHAPTER 10: ASSET MANAGEMENT


AUTHORITY FOR

DELEGATION



OFFICE

NOTES

27. 10.1.1 Taking full responsibility and ensuring that proper control systems exist for assets and that- (a) preventative mechanisms are in

place to eliminate theft, losses, wastage and misuse; and

(b) stock levels are at an optimum and economical level.

DG S44(1) and (2) Chief Director: Financial Manage-ment

FM Supported by Responsibility Managers.

28. 10.1.2 Ensuring that processes(whether manual or electronic) and procedures are in place for the effective, efficient, economical and transparent use of the institution's assets.



29. 10.2.4 Reviewing annually all fees, charges, rates, tariffs or scales of fees or other charges relating to the letting of State property.




-12- ANNEXURE B


CHAPTER 11: MANAGEMENT OF DEBTORS


IN

AUTHORITY FOR

DELEGATION


OFFICIAL)


OFFICE

NOTES

30. 11.2.1 Taking effective and appropriate steps to collect all money due to the institution including, as necessary- (a) maintenance of proper accounts

and records for all debtors, including amounts received in part payment; and

(b) referral of a matter to the State Attorney, where economical, to consider a legal demand and possible legal proceedings in a court of law.

DG S44(1) and (2) Directors Legal Administration Officer

LS

For TR 11.2.1 (a) For TR 11.2.1 (b)

31. 11.3.1 Exercising the discretion to recover debts owing to the state in installments.

DG S44(1) and (2) Director: Financial Administration Registrars of Deeds

FM

CRD


-13- ANNEXURE B


CHAPTER 11: MANAGEMENT OF DEBTORS

ITEM T.R PROVISION POWER VESTS

IN

AUTHORITY FOR

DELEGATION


OFFICIAL)


OFFICE

NOTES

32(a) 11.4.1 Writing off of debts owing to the state in accordance with Treasury Regulation 11.4.1(a) - (b).

DG S44(1) and (2) 1. CFO up to R10000 2. CD:FM up to R7000 3. Director: Fin Admin

up to R5000

All Branches, Chief Directorates and Directorates.

Approval for debt to be written off is limited to the Chief Direc-torate, Directorate and Head of the Offices' expenditure/income, except in respect of subsistance and travel claims. Any debt written off must be disclosed in the annual financial statements and the policy in terms of which the debt was written off must be indicated. Directorate: Legal Services must be consulted.

32(b) 11.4.1 Determining a policy for the writing off of debts.

DG S44(1) and (2) Chief Financial Officer FM Assisted by Programme and Responsibility Managers.


-14- ANNEXURE B


CHAPTER 12: MANAGEMENT OF LOSSES AND CLAIMS


AUTHORITY FOR

DELEGATION


OFFICIAL)


OFFICE

NOTES

33. 12.1.2 Insuring motor vehicles or other movable assets determined by Treasury if deemed economical and based on a risk assessment .

DG S44(1) and (2) Chief Financial Officer The insurance premium may not exceed R250 000 a year on that vote, unless other-wise approved by Treasury.

34. 12.2.2 Consulting the State Attorney on questions of law on the implementation of paragraph 12.2.1 of the Treasury Regulations

DG S44(1) and (2) Legal Administration Officer (First Leg)

Directorate Legal Services and all other branches, Chief Directorates, and Directorates employing a Legal Administration Officer

Any payments by the Depart-ment must be made in con-sultation with Chief Directo-rate Financial Management. All cases must be reported to the Loss Control Officer.

35. 12.2.4 Granting approval in writing to the State Attorney to obligate the funds of the institution.

DG S44(1) and (2) CFO up to R50000 CD:FM up to R25000

FM CFO consult with DG. CD:FM consult with CFO.

-15- ANNEXURE B





AUTHORITY FOR

DELEGATION


OFFICIAL)


OFFICE

NOTES

36. 12.3.1 Referring the matter to the State Attor-ney for legal action if deemed economi-cal, if the State suffers a loss or dama-ge and the other person denies liability.

DG S44(1) and (2) Legal Administration Officer (First Leg)

Directorate Legal Services and all other Branches, Chief Directorates, and Directorates employing a Legal Admin. Officer.

Any payments by the Depart-ment must be made in consultation with the Chief Directorate: Financial Management. All cases must be reported to the Loss Control Officer.

37. 12.4.1 Making good the loss or damage sustained by an employee in the execution of official duties for which he/she is not compensated: Provided that the official can prove such loss or damage.

DG S44(1) and (2) (1) CFO up to R50 000

(2) CD:FM up to R10 000

(3) Director: Fin Admin up to R5 000

(4) Deputy Director: Accounting up to R2 000

All Branches, Chief Directorates, and Directorates.

All cases must be handled in consultation with the Directorate's Legal Admini-stration Officer or where no such officer has been appointed, the Directorate: Legal Services. Any payment must be made in consultation with the Chief Directorate: Financial Management. All cases must be reported to the Loss Control Officer.

-16- ANNEXURE B





AUTHORITY FOR

DELEGATION


OFFICIAL)


OFFICE

NOTES

38. 12.5.1 Recovering the value of the loss or damage suffered by the state from the person responsible, whether or not the person is still in the employ of the state.

DG S44(1) and (2) Director: Financial Administration

FM

39. 12.5.2 Writing off losses or damages arising from criminal acts or omissions if, after a thorough investigation, it is found that the loss or damage is irrecoverable

DG S44(1) and (2) (1) CFO up to R50 000

(2) CD:FM up to R10 000



All Branches, Chief Directorates and Directorates


-17- ANNEXURE B





AUTHORITY FOR

DELEGATION


OFFICIAL)


OFFICE

NOTES

40. 12.6.1 Writing off losses and damages that result from vis major and other unavoid-able causes.

DG S44(1) and (2) (1) CFO up to R50 000

(2) CD:FM up to R10 000





41. 12.7.2 Determining the amount of loss or damage caused to the state by an official, and in writing request the official to pay the amount within 30 days or in reasonable installments.

DG S44(1) and (2) Director: Financial Administration.

FM

-18- ANNEXURE B





AUTHORITY FOR

DELEGATION


OFFICIAL)


OFFICE

NOTES

42. 12.7.4 Consulting the State Attorney on questions of law in the implementation of paragraph 12.7.1 and 12.7.3 of the TRs, if in doubt.

DG S44(1) and (2) Legal Administration Officer (First Leg).

Directorate Legal Services and all other branches, Chief Directorates, and Directorates employing a Legal Admin. Officer.


-19- ANNEXURE B


CHAPTER 13: LOANS, GUARANTEES AND OTHER COMMITMENTS


AUTHORITY FOR

DELEGATION



OFFICE

NOTES

43(a) 13.1.2 Ensuring that no official or any other person borrows money on behalf of the department or issues an unauthorised guarantee, security or indemnity.


FM

43(b) 13.1.2 Ensuring that misconduct and criminal proceedings are instituted against any person responsible for transgressions with regard to borrowings, guarantees, securities or indemnities.

DG S44(1) and (2) Chief Financial Officer.

FM

44. 13.1.4 Reporting on all contingent liabilities of his/her department in its annual report.


FM Supported by Directors in CD:FM


-20-

ANNEXURE B


CHAPTER 14: MONEY AND PROPERTY HELD IN TRUST


AUTHORITY FOR

DELEGATION



OFFICE

NOTES

45(a) 14.3.1(a) Opening and maintaining a separate bank account, called a trust account, for each separate portion of trust money;


FM

45(b) 14.3.1(b) Assigning the trust account a name or title that clearly identifies the account, for each separate portion of trust money;


FM

45(c) 14.3.1(c) Maintaining separate accounting records for each trust account, of the transact-ions, including investment transactions, undertaken, for each separate portion of trust money; and


FM

45(d) 14.3.1(d) Annually preparing separate financial statements in accordance with paragraph 18.4 of the Treasury Regulations, for each separate portion of trust money.


FM

-21- ANNEXURE B


CHAPTER 14: MONEY AND PROPERTY HELD IN TRUST


AUTHORITY FOR

DELEGATION



OFFICE

NOTES

46. 14.4.1 Investing any trust money on such terms and conditions as may seem appropriate provided that it does not conflict with the terms of the trust arrangement, and as contemplated in T.R 14.4.1.(a) - (c).


FM


-22-

ANNEXURE B


CHAPTER 15 : BANKING, CASH MANAGEMENT AND INVESTMENT (BCMI)


AUTHORITY FOR

DELEGATION



OFFICE

NOTES

47. 15.7.1 Submitting requisitions ( for transfer of appropriated funds) to the national Treasury, in accordance with approved cash flow estimates, at least four full working days before the end of the month preceding the month in which the funds are required.

DG S44(1) and (2) Deputy Director: Financial Manage-ment (Accounting)

FM

48. 15.8.1 Surrendering to the Treasury any unexpended voted money, for redepo-siting into the Exchequer bank account of the relevant revenue fund, at the end of each financial year, and after the books of account of a department have been closed.


FM

49. 15.11.2 Approving arrangements for safeguard-ing personal effects reasonably held on official premises in the course of official duty.

DG S44(1) and (2) Directors FM

50. 15.12.1 Assigning authority in writing to officials to approve warrant vouchers, cheques or electronic payments.

DG S44(1) and (2) Director: Financial Administration Chief Registrar of Deeds

FM

CRD



-23-

ANNEXURE B


CHAPTER 16: PUBLIC PRIVATE PARTNERSHIPS (PPP)


AUTHORITY FOR

DELEGATION



OFFICE

NOTES

51. 16.3.1 Entering into public-private partnerships (PPP agreements) on behalf of the institution.

DG S44(1) and (2) None

52. 16.5.1 Preparing a feasibility analysis to determine whether a PPP agreement is in the best interest of the Department and as contemplated in TR 16.5.1(a) –(e).

DG S44(1) and (2) Chief Financial Officer and Deputy Directors-General

FM All Branches

53(a) 16.5.2(a) Informing Treasury accordingly, if the Department lacks the expertise to asses value for money and affordability or to interpret any PPP agreement offered to it (Dept.) by a private party.

DG S44(1) and (2) Chief Financial Officer and Deputy Directors-General

FM All Branches

53(b) 16.5.2(b) Appointing a specialist consultant for the purpose of assessing value for money or affordability or to interpret any PPP agreement offered to it by a private party, if the Treasury so request.

DG S44(1) and (2) Deputy Directors-General

-24- ANNEXURE B




AUTHORITY FOR

DELEGATION



OFFICE

NOTES

54. 16.6.1 Applying for approval from the Treasury in terms of clause 16.4 of TRs, if the feasibility analysis indicates that a PPP agreement will be in the best interest of the institution, and the institution intends to procure the agreement.

DG S44(1) and (2) Chief Financial Officer Deputy Directors-General

FM

All Branches

55(a) 16.8.1(a) Obtaining Treasury approval for all budgetary commitments before entering into a PPP agreement on behalf of the institution.


FM

All Branches

Director: Management Accounting need to be consul-ted about availability of funds and MTEF processes.

55(b) 16.8.1(b) Ensuring, before entering into a PPP agreement on behalf of the institution, that the financial commitments in terms of the agreement: (i) are denominated in rand, and (ii) will not be affected by fluctuat-

ions in the value of the rand against other currencies,

DG S44(a) and (b) Chief Financial Officer Deputy Directors-General

FM

All Branches

-25- ANNEXURE B




AUTHORITY FOR

DELEGATION



OFFICE

NOTES

56. 16.9.1 Establishing mechanisms and procedu-res for- (a) monitoring and regulating the imple-

mentation of, and performance in terms of, the agreement;

(b) liaising with the private party; (c) resolving disputes and differences

with the private party; and (d) generally overseeing the day-to-day

management of the agreement.


FM

All Branches

57. 16.10.1 Entering into an agreement to amend a PPP agreement.

DG S44(1) and (2) None Prior written Treasury approval is required for material amend-ments.

58. 16.10.4 Substantially following the procedure prescribed in paragraphs 16.5 and 16.6 of the TRs for obtaining Treasury approval.


FM

All Branches


-26- ANNEXURE B


CHAPTER 17: BASIC ACCOUNTING RECORDS AND RELATED ISSUES


AUTHORITY FOR

DELEGATION



OFFICE

NOTES

59. 17.1.2 Should it be necessary, in exceptional cases, to account for revenue and expenditure transactions in a control account because the classification has not been resolved, ensure that -


FM

(a) the sources of transactions are readily identifiable;

(b) amounts included in the control accounts are, each month, cleared and correctly allocated to the relevant cost centres;

(c) monthly reconciliations are perfor-med to confirm the balance of each account; and

(d) reports are provided to the Chief Financial Officer about uncleared items on a monthly basis.

-27- ANNEXURE B


CHAPTER 17: BASIC ACCOUNTING RECORDS AND RELATED ISSUES


AUTHORITY FOR

DELEGATION



OFFICE

NOTES

60. 17.2.1 Retaining all financial information in its original form and as contemplated in TR 17.2.1(a) - (b).

DG S44(1) and (2) Director: Financial Administration Chief Registrar of Deeds (CRD)

FM

CRD



-28-

ANNEXURE B



CHAPTER 18: MONTHLY AND ANNUAL REPORTS


AUTHORITY FOR

DELEGATION



OFFICE

NOTES

61. 18.1.1 Annually submitting to Treasury a breakdown of anticipated revenue and expenditure in the format determined by the national Treasury, no later than the last working day of February preceding the financial year to which it relates.

DG S44(1) and (2) Director: Manage-ment Accounting

FM

62. 18.1.4 Deeming it necessary to adjust the approved projections, and motivating the proposed adjustments to Treasury for evaluation against the availability of funds in the Exchequer.


FM

63. 18.2.1 Submit information to Treasury and the executive authority, within 15 days of the end of each month regarding:


FM

(a) The actual revenue and expenditure for that month, in the format deter-mined by the national treasury;

-29- ANNEXURE B





AUTHORITY FOR

DELEGATION



OFFICE

NOTES

63. 18.2.1 (continued)

(b) Projections of anticipated expen-diture and revenue for the remainder of the current financial year in the format determined by the national Treasury; and

(c) Any material variances and a sum-mary of actions to ensure that the projected expenditure and revenue remain within the budget.

64. 18.3.2 Submitting a report on transfer payments effected to the relevant Treasury within 15 days after every quarter, outlining per organisation all the funds transferred up to the end of that quarter.


Supported by Programme Managers.

-30- ANNEXURE B





AUTHORITY FOR

DELEGATION



OFFICE

NOTES

65(a). 18.5.1(a) Complying with the requirements prescribed in Chapter 1, Part III J of the Public Service Regulations, 1999, in preparing the annual report;


FM The provisions of 18.5.1(a) become applicable from 1 April 2002. Supported by Programme and Responsibility Managers.

65(b) 18.5.1(b) Including, after 1 April 2002, information about the institution's efficiency, economy and effectiveness in delivering programmes and achieving its objectives and outcomes against the measures and indicators set out in any strategic plan for the year under consideration, in preparing the annual report;


FM Supported by Programme and Responsibility Managers.

65(c) 18.5.1(c) Including information on the measure-ment of the institution's performance for the past financial year as required by section 40(1)(d)(i) of the PFMA, in preparing the annual report;



-31- ANNEXURE B





AUTHORITY FOR

DELEGATION



OFFICE

NOTES

65(d) 18.5.1(d) Including information on transfer pay-ments per organisation for the entire financial year as well as a report on compliance with section 38(1)(j) of the PFMA, in preparing the annual report;



65(e) 18.5.1(e) Including any additional information required by Parliament, in preparing the annual report;



65(f) 18.5.1(f) Reporting on the use of foreign aid assistance, detailing the source and intended use of the assistance (including the value of any aid-in-kind in rand), performance information on the institution's use of the assistance, and any pending applications for assistance, in preparing the annual report; and



-32- ANNEXURE B





AUTHORITY FOR

DELEGATION



OFFICE

NOTES

65(g) 18.5.1(g) Including a report from the audit committee commenting on the effectiveness of internal control in the institution, as required by TR 3.1.11, when preparing the annual report.


FM


-33- ANNEXURE B


CHAPTER 19: TRADING ENTITIES


AUTHORITY FOR

DELEGATION



OFFICE

NOTES

66. 19.2.2 Ensuring that the head of the trading entity complies with the PFMA and Treasury Regulations.

DG S44(1) and None Assisted by Management Committee of RDTA.

67. 19.2.3 Granting approval in writing to trading entities allowed to open bank accounts to borrow for bridging purposes and to run overdrafts on their banking accounts

DG S44(1) and (2) None Approval must also be obtained from Treasury. Assisted by Management Committee of RDTA.

68. 19.3.1 Formulating a policy and reporting framework for the head of the trading entity.

DG S44(1) and (2) Chief Financial Officer.

FM Framework develop by Chief Registrar, agreed upon by CFO and approved by DG.

69. 19.5.1 Determining the initial capital require-ments of the trading entity in consulta-tion with the relevant treasury, and increases in such requirements are also subject to treasury approval

DG S44(1) and (2) None Approval must also be obtained from Treasury. Assisted by Management Committee of RDTA.

70. 19.5.2 Aiming to recover the full cost of provi -ding the goods or services unless the relevant treasury approves lower charges.

DG S44(1) and (2) Chief Registrar of Deeds (CRD)

CRD Approval must also be obtained from Treasury.

71. 19.5.3 Reviewing rates for user charges at least annually before the budget.


CRD Any tariff increases are subject to approval by Treasury.

-34- ANNEXURE B


CHAPTER 19: TRADING ENTITIES


AUTHORITY FOR

DELEGATION



OFFICE

NOTES

72. 19.7.1 Declaring any surplus or deficit to the Treasury, at the end of each financial year and after books of account have been closed.


CRD The CRD also need to consult the Chief Financial Officer.

73. 19.7.2 Where a trading entity suffers a deficit in trading, investige whether- (a) the head of the trading entity

mentioned any foreseeable potential overexpenditure in his or her monthly reports;

(b) appropriate steps were taken to

address the deficit; and (c) financial misconduct and criminal

sanctions should be instituted if (a) and (b) above were not adhered to.


FM Assisted by CD: FM.

[c:\pclaass0\My document \Delegations 20.doc]

-35- ANNEXURE B


CHAPTER 20: COMMISSIONS AND COMMITTEES OF INQUIRY


AUTHORITY FOR

DELEGATION



OFFICE

NOTES

74. 20.2.3 Determining in consultation with the executive authority remuneration packages after consulting Treasury, provided that-

DG S44(1) and (2) None. The determination should be undertaken after taking into account market-related rates. Assisted by CFO and DDGs.

(a) the terms of reference are properly defined in terms of time and cost;

(b) the tariffs are reasonable compared to current market tariffs; and

(c) funds are available for this purpose

-36- ANNEXURE B


CHAPTER 20: COMMISSIONS AND COMMITTEES OF INQUIRY


AUTHORITY FOR

DELEGATION



OFFICE

NOTES

75. 20.3.1 Determining together with the executive authority, honorarium that may be paid (within the budget) to a non-official member of a commission or committee who was requested by the chairperson of such commission or committee to render services in his or her private time, other than the normal preparations for meetings.

DG S44(1) and (2) None Assisted by CFO and DDGs.


-37- ANNEXURE B


CHAPTER 21: GIFTS, DONATIONS AND SPONSORSHIPS


AUTHORITY FOR

DELEGATION



OFFICE

NOTES

76. 21.1.2 Approving gifts, donations and sponsor-ship by the State which does not exceed R10 000 per event, without reference to the Treasury.

DG S44(1) and (2) Chief Director: Corporate Services.

CS Deputy Director: Financial Man-agement (Accounting) must be informed.

77. 21.2.1 Approving the acceptance of any gifts, donations or sponsorships to the state whether such gifts, donations or sponsorships are in cash or in kind.


FM

78. 21.4.1 Submit to Treasury in case where the donor or sponsor request to remain anonymous a certificate from both the Public Protector and the Auditor-General, which states that the identity of the donor or sponsor has been revealed to them, that they have noted it and have no objection thereto, in case where the donor or sponsor requests to remain anonymous.


FM


-38- ANNEXURE B


CHAPTER 22: PAYMENTS, REFUNDS AND REMISSIONS AS AN ACT OF GRACE OR FAVOUR


AUTHORITY FOR

DELEGATION



OFFICE

NOTES

79. 22.1.1 Where no legislative authority exists, seek approval from Treasury prior to-


FM

(a) the remission of money due to a revenue fund;

(b) payments and refunds from a reve-nue fund as an act of grace; and

(c) where-

(i) more than R100 000 is involved, seek Parliament's approval by including the item separately in the estimates of expenditure and in the case of remissions, recouping the revenue by a payment from the relevant vote; and

-39- ANNEXURE B


CHAPTER 22: PAYMENTS, REFUNDS AND REMISSIONS AS AN ACT OF GRACE OR FAVOUR


AUTHORITY FOR

DELEGATION



OFFICE

NOTES

79. 22.1.1 (continued)

(ii) R100 000 or less is involved, recouping the revenue, in the case of remissions, by means of a payment from the relevant Vote.

80. 22.1.2 Approving payments, refunds and remissions as an act of grace without reference to the Treasury, provided that such refunds or remissions do not exceed R10 000 per event.

DG S44(1) and (2) (1) CD: FM: Up to R10 000

(2) Director: Fin Admin: Up to R5 000

(3) Deputy Director: Accounting: Up to 2 000


All cases must be handled in consultation with the Directo-rate's Legal Administration Officer or where no such officer has been appointed, the Direc-torate: Legal services. Any payment must be made in consultation with the Chief Directorate: Financial Manage-ment. All cases must be reported to the Loss Control officer.


Documents

ANNEXURE A - National Treasury of... · annexure a-2- powers and duties of the director -general in terms of the public finance management act (delegated in terms of section 44 of